第二条（消費税法施行規則の一部改正に伴う経過措置）
Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act
The provisions of Article 5, paragraph (1), items (i) and (ii) and Article 16, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act after amendment apply to proof made on or after the date of enforcement of this Ministerial Order relating to a transfer or lending of assets made as an export prescribed in Article 5, paragraph (1), items (i) and (ii) of that Regulation or to an export of assets prescribed in Article 16, paragraph (2) of that Regulation, and the provisions then in force continue to govern proof made before that date relating to a transfer or lending of assets made as an export prescribed in Article 5, paragraph (1), items (i) and (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment or to an export of assets prescribed in Article 16, paragraph (2) of that Regulation.
改正後の消費税法施行規則第五条第一項第一号及び第二号並びに第十六条第二項の規定は、この省令の施行の日以後にする同規則第五条第一項第一号及び第二号に規定する輸出として行われる資産の譲渡若しくは貸付け又は同規則第十六条第二項に規定する資産の輸出に係る証明について適用し、同日前にした改正前の消費税法施行規則第五条第一項第一号及び第二号に規定する輸出として行われる資産の譲渡若しくは貸付け又は同規則第十六条第二項に規定する資産の輸出に係る証明については、なお従前の例による。